Summary of Amendments to Notification No. 17/2017 - Central Tax (Rate)

Notification Details: G.S.R. (E) Notification regarding amendments to the CGST Act, 2017. Refers to the amendment in the notification No. 17/2017 - Central Tax (Rate), dated 28th June 2017.

Amendments Introduced: Clause (i) is modified to replace the words "omnibus or any other motor vehicle" with "or any other motor vehicle except omnibus." A new clause (ia) is added to cover services related to the transportation of passengers by an omnibus,

excluding cases where the service is supplied through an electronic commerce operator and the supplier is a company. An explanation is added to define "Company" in the context of this notification, referring to its meaning in clause (20) of section 2 of the Companies Act, 2013.

Effective Date: The amendments come into effect from the 20th day of October, 2023.

Issuing Authority: The notification is issued by Rajeev Ranjan, Under Secretary to the Government of India.

Note on Principal Notification: Refers to the original notification No. 17/2017 - Central Tax (Rate), dated 28th June 2017. The principal notification was last amended by notification No. 17/2021 - Central Tax (Rate), dated 18th November 2021.

These amendments introduce changes to clause (i), add a new clause (ia), and include an explanation to clarify the term "Company" for services related to the transportation of passengers by an omnibus.

The effective date for these amendments is October 20, 2023. The note provides information about the principal notification and its previous amendments.